United States securities and exchange commission logo June 17, 2021 Maurizio Chiriva Internati, Ph.D. Chief Executive Officer Kiromic Biopharma, Inc. 7707 Fannin, Suite 140 Houston, TX 77054 Re: Kiromic Biopharma, Inc. Draft Registration Statement on Form S-1 Submitted June 11, 2021 CIK No. 0001792581 Dear Dr. Internati: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey Fessler, Esq.